Commercial Rent Tax Refunds

Filing Deadline
A claim for a refund must be filed within:

  • 18 months from the date of filing the return on which the refund claim is based, or
  •  6 months from the date of payment of the tax, whichever is later.

Requirements
There is no Commercial Rent Tax refund form. You must file another return, checking off the “Amended Return” box. Show all the adjustments and indicate the amount of the refund in the “Overpayment” box on the return and mail to the address indicated on the form.

Refund requests for duplicate payments should be sent to:

NYC Department of Finance
Business and Excise Tax Refunds Unit
59 Maiden Lane, 20th Floor
New York, NY 10038

No interest is paid by Finance on Commercial Rent Tax refunds.